SENATE BILL No. 43
An Act relating to appeals concerning food sales tax
refunds; amending K.S.A. 79-3639
and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-3639 is hereby
amended to read as follows: 79-
Any person aggrieved by the denial of a refund
claimed under this
act (except when the denial is based upon late filing of
claim for relief)
may appeal such denial to the board of tax appeals by
filing a petition
with the board within thirty (30) days after such
denial. The director of
taxation shall examine all claims for refund under K.S.A.
79-3639 and shall issue final determinations thereon in the
scribed by K.S.A. 79-3226, and amendments thereto, relating to
Sec. 2. K.S.A. 79-3639 is hereby repealed.
Sec. 3. This act shall take effect and be in force
from and after its
publication in the statute book.
Approved April 2, 2001.